HS Code 94032030
Cutting table of kind used with cutting machine
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 94032030 would be approximately BDT 28,730.00, because the Total Tax Incidence is 28.73% of the assessable value.
What these figures mean
Cutting table of kind used with cutting machine is classified under HS code 94032030, which sits in heading 9403 (Furniture and parts thereof, n.e.c. in chapter 94) of chapter 94 (Furniture; bedding, mattresses, cushions; luminaires and lighting fittings; illuminated signs; prefabricated buildings).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 1%, Supplementary Duty of 0%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 28.73%, which is the figure to multiply by the assessable value of your consignment.
The assessable value is normally the CIF value of the goods plus landing charges. Duties and taxes are applied in a defined order rather than simply added together, which is why the TTI is not the plain sum of the individual rates.
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports under 94032030 in 5 of 6 months, totalling 31,076 kg at an assessable value of BDT 17,708,916. That is an average of BDT 570 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 2,654th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 2,393 kg | BDT 884,696 | BDT 370 |
| January 2026 | 20,110 kg | BDT 8,739,024 | BDT 435 |
| March 2026 | 1,456 kg | BDT 1,528,656 | BDT 1,050 |
| April 2026 | 5,068 kg | BDT 5,504,635 | BDT 1,086 |
| May 2026 | 2,049 kg | BDT 1,051,905 | BDT 513 |
Bonded imports. A further 85,609 kg worth BDT 39,547,025 entered under the bonded-warehouse regime in the same period — goods brought in duty-free as inputs on the undertaking that they leave again as exports, which in Bangladesh overwhelmingly means ready-made garments. Bonded entries account for 69.1% of the total value imported under this code, the rest entering commercially.
Import figures: NBR Import Statements (IM-4 commercial, IM-7 bonded), December 2025 – May 2026. Assessable value is the customs value on which duty is charged, not the retail or invoice price.
Source: NBR Operative Tariff 2026-2027. The full schedule was reconciled against NBR's online duty calculator before publication; figures were last checked against NBR's live operative tariff search on 10 October 2026.
How this line compares
Chapter 94 contains 66 tariff lines, averaging 95.36%. At 28.73%, 94032030 sits below that average by 66.63 percentage points. It is the 63rd most heavily taxed line in the chapter.
Across the whole Operative Tariff the mean is 61.08%, so this line is cheaper than the typical import by 32.35 points.
Within heading 9403 alone, rates run from 28.73% to 118.15% across 17 lines. Classification inside a single heading can change the bill substantially, so confirm the eight-digit code rather than working from the four-digit heading.
No supplementary duty applies here, which is the normal case — SD is zero on 78% of the tariff. Where it does apply it usually dominates every other component.